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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2015
Income Tax Disclosure [Abstract] |
Schedule of Current and Deferred Income Tax Provision (Benefit) | For each of the years 2015 and 2014, current tax provisions and current deferred tax provisions were recorded as follows:
|  | 2015 |  |  | 2014 |
Current Tax (Provision) Benefit |  |  |  |  |  |  |  |
Federal |  | $ | - |  |  | $ | - |
State |  |  | (26,000 | ) |  |  | (18,000 | )
Foreign |  |  | 24,000 |  |  |  | (43,000 | )
|  |  | (2,000 | ) |  |  | (61,000 | )
Deferred Tax Provision |  |  |  |  |  |  |  |
Federal |  |  | - |  |  |  | - |
State |  |  | (4,000 | ) |  |  | (4,000 | )
Foreign |  |  | (6,000 | ) |  |  | (19,000 | )
|  |  | (10,000 | ) |  |  | (23,000 | )
Total Tax (Provison) Benefit |  |  |  |  |  |  |  |
Federal |  |  | - |  |  |  | - |
State |  |  | (30,000 | ) |  |  | (22,000 | )
Foreign |  |  | 18,000 |  |  |  | (62,000 | )
|  | $ | (12,000 | ) |  | $ | (84,000 | )
Schedule of Deferred Tax Assets and Liabilities | The net deferred tax assets and liabilities have been reported in other assets in the consolidated balance sheets at December 31, 2015 and 2014 as follows:
|  | 2015 |  |  | 2014 |
Deferred Tax Assets: |  |  |  |  |  |  |  |
NOL carryforwards |  | $ | 21,462,000 |  |  | $ | 21,058,000 |
UK NOL carryforwards |  |  | 693,000 |  |  |  | 728,000 |
Capital loss |  |  | 416,000 |  |  |  | 416,000 |
Compensation and vacation accrual |  |  | 221,000 |  |  |  | 135,000 |
Operating accruals |  |  | 213,000 |  |  |  | 295,000 |
Deferred revenue |  |  | 677,000 |  |  |  | 517,000 |
Research and experimentation, AMT |  |  |  |  |  |  |  |
and foreign tax credits |  |  | 156,000 |  |  |  | 156,000 |
State Margin Tax Credit |  |  | 129,000 |  |  |  | 133,000 |
Fixed assets and intangibles |  |  | 204,000 |  |  |  | 447,000 |
Foreign |  |  | 181,000 |  |  |  | 3,000 |
Other |  |  | 504,000 |  |  |  | 379,000 |
Total gross deferred tax assets |  |  | 24,856,000 |  |  |  | 24,267,000 |
Valuation allowance |  |  | (24,441,000 | ) |  |  | (23,568,000 | )
Net deferred tax assets |  |  | 415,000 |  |  |  | 699,000 |
Deferred Tax Liabilities: |  |  |  |  |  |  |  |
Capitalized software |  |  | 349,000 |  |  |  | 607,000 |
Amortization |  |  | 18,000 |  |  |  | 12,000 |
Foreign |  |  | 42,000 |  |  |  | 52,000 |
Other |  |  | 6,000 |  |  |  | 29,000 |
Total gross deferred liabilities |  |  | 415,000 |  |  |  | 700,000 |
Net deferred taxes |  | $ | - |  |  | $ | (1,000 | )
Reconciliation of Expected Income Taxes | The reconciliation of computed expected income taxes to effective income taxes by applying the federal statutory rate of 34% is as follows:
|  | For the year ended December 31, |
|  | 2015 |  |  | 2014 |
Tax at federal income tax rate |  | $ | 2,435,000 |  |  | $ | 1,682,000 |
State provision |  |  | (30,000 | ) |  |  | (22,000 | )
Foreign tax differential |  |  | 38,000 |  |  |  | 18,000 |
Change in valuation allowance |  |  | (2,407,000 | ) |  |  | (1,733,000 | )
Permanent items |  |  | (48,000 | ) |  |  | (32,000 | )
Other |  |  | - |  |  |  | 3,000 |
Total Provision |  | $ | (12,000 | ) |  | $ | (84,000 | )

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